“administrative non-compliance penalty” or “penalty” means a “penalty” imposed by SARS in accordance with this Chapter or a tax Act other than this Act, and excludes an understatement penalty referred to in Chapter 16;

‘first incidence’ means an incidence of non-compliance by a person if no ‘penalty assessment’ under this Chapter was issued during the preceding 36 months, whether involving an incidence of non-compliance of the same or a different kind, and for purposes of this definition a ‘penalty assessment’ that was fully remitted under section 218 must be disregarded;

‘penalty assessment’ means an assessment in respect of-

 

(a)     a ‘penalty’ only; or

 

(b)     tax and a ‘penalty’ which are assessed at the same time;

‘preceding year’ means the year of assessment immediately prior to the year of assessment during which a ‘penalty’ is assessed;

‘remittance request’ means a request for remittance of a ‘penalty’ submitted in accordance with section 215.